[80ED Chapter 4: supplemental]
[80ED Chapter 4: supplemental]

[Regulations under section 80EA may—

(a)     make provision about notices to be given, evidence to be produced and other procedures to be followed by employees and employers;

(b)     make provision requiring employers or employees to keep records;

(c)     make provision for the consequences of failure to give notices, to produce evidence, to keep records or to comply with other procedural requirements;

(d)     make provision for the consequences of failure to act in accordance with a notice given by virtue of paragraph (a);

(e)     make special provision for cases where an employee has a right which corresponds to a right under section 80EA and which arises under the person's contract of employment or otherwise;